May 1, 2006
CLA-2-42:RR:NC:3:341 M82165CATEGORY:CLASSIFICATIONTARIFF NO.:4202.99.9000
Ms. JoAnne Meintzer
Western Overseas Corporation
406 Elmwood Court
Sharon Hill, PA 19079RE: The tariff classification of an Ipod carrying case.
Dear Ms. Meintzer:
In your letter dated April 7, 2006, you requested a tariff classification ruling on behalf of Computer Expressions.
You submitted a sample of a specifically shaped and fitted carrying case designed to contain an Ipod and its earphones. The case is wholly of metal and the interior is of foamed plastics.
The applicable subheading for the carrying case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,